Issue - meetings

Purpose: to explain the process for setting the internal audit plan and for calculating the resources available and to set out the proposed internal audit annual plan for 2014/15 (report attached) .

The committee considered the report of the Interim Audit Manager setting out the internal audit plan for 2014/15.

Mr C Pullen, Interim Audit Manager, explained the process for setting the audit plan.

The team were providing chargeable internal audit services for three parish councils. There was capacity for this level of external paid work and it provided the expertise parish councils required. There were no plans to take on more of this work as to do so would require more resources.

Councillors expressed some concerns about the internal audit team undertaking external fee-generating audit work for parish councils as this may impact on their ability to provide a service for the council.

The audit of outsourced functions was restricted to the provision and procedures the council had in place for ensuring contract compliance.

RESOLVED: to approve the internal audit annual plan for 2014/15 as set out in the report.